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A Qualitative Analysis of the Audit Expectations Gap in the Public Sector of Bangladesh
Author(s) -
Chowdhury Riazur,
Innes John
Publication year - 1998
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/1099-1123.00043
Subject(s) - accounting , audit , joint audit , business , public sector , chief audit executive , accountability , auditor's report , auditor independence , information technology audit , audit plan , competence (human resources) , external auditor , audit evidence , internal audit , exploratory research , walk through test , psychology , political science , sociology , social psychology , law , anthropology
This interview‐based research is exploratory in nature and seeks to determine whether or not an audit expectations gap exists in the public sector of Bangladesh. Various audit concepts are employed to test whether the perceptions of the auditors in the office of the Comptroller and Auditor General (CAG) are the same as the perceptions of the audit report users. The interviewees' responses revealed important differences between the CAG auditors and the audit report users in such important areas as auditor accountability, auditor independence, auditor competence, truth and fairness of the reported information and the role of the performance audit. A comparison is undertaken of the possible causes of the audit expectations gaps in both the private and public sectors. A number of these causes are common for both the private and public sectors but some are relevant only to the public sector audit expectations gap.